federal and state tax evasion workers' compensation fraud but it also includes racketeering, money laundering mail fraud, criminal conspiracy. the victims include the employers who play by their rules, our health-care system, workers, state and federal and local revenues. payroll fraud is not limited to small construction projects. the fine violation on public and private jobs, residential industrial commercial construction, even military bases like fort knox. these violations are not caused by confusion over definitions of employment. these people now exactly what they are doing. construction is a fiercely competitive industry and irresponsible contractors who do not pay taxes workers compensation premiums, or over time gain a significant competitive edge over law- abiding employers. my payroll fraud becomes common, employers face the prospect of losing businesses if they don't join in. honest employers face a double and dignity. first, they continue to lose work and their employees go on a planet. -- on unemployment. then their workers' compensation premiums go up, leaving them even less competitive.